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KAJIAN STRATEGIS CONSUMPTIVE BEHAVIOR DALAM PENERAPAN BUY- NOW PAY LATER DI SHOPEE DENGAN ISLAMIC FINANCIAL LITERACY SEBAGAI MODERASI Kadua, Nada Cantika Putri; Safitri, Rizki Dwi; Afiyah, Rizqi Nur
Journal Financial, Business and Economics Vol. 1 No. 1: Journal Financial, Business and Economics
Publisher : Journal Financial, Business and Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57176/jfine.v1i1.8

Penelitian ini bertujuan untuk untuk mengetahui dan mengkaji gen z dalam berperilaku konsumtif (consumptive behavior) dalam menggunakan layanan Shopee paylater di Indonesia. Penelitian ini menggunakan Theory of Acceptance and Use Technology 2 (UTAUT 2) dengan pendekatan kuantitatif. Teknik pengambilan sampling yang digunakan adalah purposive sampling. Data diperoleh dari melakukan survei online menggunakan kuesioner dengan skala likert 1-5 dengan pertanyaan tertutup. Responden dalam penelitian ini adalah gen z yang menggunkan Shopee paylater dengan total sampel yang diperoleh sebanyak 537 responden. Analisis dari penelitian ini menggunakan metode SEM-PLS dengan olah data menggunakan SPSS (demografi responden) dan WarpPLS 7.0. Hasil penelitian menunjukkan bahwa Performance Expectancy, Social Influence, Facilitating Condition, Hedonic Motivation, Price Value, dan Habit berpengaruh positif signifikan terhadap Behavioral Intention, sedangkan Effort Expectancy tidak berpengaruh terhadap Behavioral Intention. Behavioral Intention berpengaruh positif signifikan terhadap Technology Use. Technology Use berpengaruh positif signifikan terhadap Consumptive Behavior. Selain itu, Technology Use dimoderasi dengan Islamic Financial Literacy berpengaruh signifikan terhadap Consumptive Behavior. Implikasi dari penelitian ini diharapkan dapat menjadi masukan bagi penyedia layanan e-commerce shopee, khususnya produk paylater untuk meningkatkan service untuk perbaikan di masa yang akan datang.

A Systematic Review of Branding Strategies and Their Impact on Consumer Loyalty of Sharia Banking Kadua, Nada Cantika Putri; Aziz, Muhandis Difa’iy
Maneggio Vol. 3 No. 1 (2026): FEBRUARY-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/7qfvcf09

This study aims to systematically review branding strategies and their impact on consumer loyalty in Sharia banking institutions. Using a Systematic Literature Review (SLR) with the PRISMA approach, this research analyzes peer-reviewed articles published between 2020 and 2025, resulting in seven key studies selected for in-depth examination. The findings indicate that branding strategies in Sharia banking—particularly those related to brand trust, brand image, corporate reputation, service quality, and Sharia compliance—play a significant role in shaping consumer loyalty, both attitudinal and behavioral. Moreover, emotional factors and perceived ethical values are found to strengthen the relationship between branding efforts and customer loyalty. This study contributes to the existing literature by synthesizing recent empirical evidence on Sharia banking branding and provides practical implications for bank management in designing effective branding strategies to enhance sustainable consumer loyalty.

CAREER INTEREST IN ISLAMIC BANKING: THE ROLE OF REPUTATION, RELIGIOSITY, AND FINANCIAL REWARDS Kadua, Nada Cantika Putri; Al-Azamy , Muhammad Usamah
IQTISADIE: Journal of Islamic Banking and Shariah Economy Vol. 5 No. 02 (2025): September 2025
Publisher : Program Studi Perbankan Syariah Institut Al-Fithrah (IAF) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36781/iqtisadie.v5i02.1219

This study aims to examine the effects of corporate reputation, religiosity, and financial rewards on the career interest of Islamic banking students in pursuing employment within Islamic banks. The sample consists of 137 students majoring in Islamic Banking from three universities: UIN Sunan Kalijaga, Universitas Ahmad Dahlan, and Universitas Alma Ata. Data were collected using a Likert-scale questionnaire and analyzed through Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach using SmartPLS 4.0. The novelty of this study lies in its integrated examination of organizational, financial, and spiritual dimensions as predictors of career interest in the Islamic banking sector, a combination that has been rarely explored simultaneously in previous research. Additionally, by focusing on students from multiple universities with distinct institutional backgrounds, this study provides a more comprehensive and comparative understanding of factors shaping career aspirations in Islamic finance. This research is important to conduct because Islamic banks in Indonesia continue to face challenges in attracting highly motivated and competent young professionals, despite the sector’s rapid growth. Identifying the determinants that shape students’ intention to pursue careers in Islamic Banking is crucial for improving talent acquisition strategies, designing more appealing employer value propositions, and strengthening the long-term sustainability of the Islamic financial industry. The findings indicate that corporate reputation, religiosity, and financial rewards have a positive and significant influence on students’ interest in pursuing a career in Islamic Banking.

Carbon Accounting and Ethical Dilemmas in Emission Reporting: Between Compliance and Greenwashing Kadua, Nada Cantika Putri
Dhana Vol. 2 No. 4 (2025): DHANA-DECEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/09te2d05

This study examines the ethical dilemma inherent in corporate carbon accounting and emissions reporting, particularly the tension between substantive regulatory compliance and strategic greenwashing. Increasing regulatory pressure and global net-zero commitments have positioned carbon disclosure as a core instrument of corporate governance; however, persistent weaknesses in measurement quality, disclosure integrity, and governance structures have generated substantial ethical challenges. This research adopts a qualitative explanatory design using systematic literature review and document analysis of 72 academic studies, regulatory reports, corporate sustainability disclosures, and enforcement cases published between 2020 and 2025. Data were analyzed through thematic content analysis and comparative institutional analysis. The results reveal that dominant corporate practices include incomplete Scope 3 reporting, selective and promotional disclosure, symbolic compliance, weak governance, and long-term net-zero targets lacking operational implementation. The findings further demonstrate a strong inverse relationship between regulatory strength and greenwashing intensity, indicating that robust climate governance and mandatory reporting significantly reduce opportunistic disclosure behavior. The discussion highlights how economic incentives, market expectations, regulatory design, and professional standards jointly shape the ethical trajectory of carbon accounting. The study concludes that carbon accounting functions either as a mechanism of genuine climate accountability under strong institutional governance or as a sophisticated instrument of greenwashing under weak regulatory environments, underscoring the need for institutional strengthening to achieve sustainable corporate climate governance.

The Integration of Sustainability Accounting and ESG Reporting in Enhancing Corporate Transparency and Accountability in the Era of Sustainable Economy Mayndarto, Eko Cahyo; Nuraliati, Ayke; Kadua, Nada Cantika Putri
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/a0rbb265

The growing emphasis on sustainability and Environmental, Social, and Governance (ESG) principles has transformed modern corporate governance by demanding higher levels of transparency and accountability in corporate reporting practices. Companies are increasingly required to disclose not only financial performance but also environmental and social impacts through sustainability accounting and ESG reporting frameworks. This study aims to analyze the integration of sustainability accounting and ESG reporting in enhancing corporate transparency and accountability in the era of a sustainable economy. The research adopts a quantitative approach using secondary data collected from corporate annual reports, sustainability reports, and ESG disclosures of companies that consistently publish sustainability information. Data analysis was conducted using descriptive statistics and multiple regression analysis to examine the relationship between sustainability accounting, ESG reporting, corporate transparency, and corporate accountability. The results indicate that sustainability accounting disclosure and ESG reporting have a positive and statistically significant influence on corporate transparency and accountability. Companies that integrate sustainability accounting practices with structured ESG reporting frameworks tend to provide more comprehensive, reliable, and comparable sustainability information. These disclosures strengthen investor confidence, support risk management, and enhance corporate governance effectiveness. The study concludes that the integration of sustainability accounting and ESG reporting is essential for improving the credibility of sustainability disclosures and for strengthening transparency and accountability within corporate governance systems in the era of sustainable economic development.

Determinants of Audit Quality in the Digital Era: The Influence of Audit Tenure, Artificial Intelligence, and Firm Complexity Kadua, Nada Cantika Putri
Nomico Vol. 3 No. 3 (2026): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xnkyeq79

The rapid development of digital technology has transformed the auditing environment, influencing the determinants of audit quality in modern organizations. The integration of digital systems, advanced data analytics, and Artificial Intelligence (AI) has changed how auditors collect, analyze, and evaluate financial information. Alongside these technological developments, traditional factors such as audit tenure and firm complexity continue to play important roles in shaping audit outcomes. This study aims to examine the influence of audit tenure, Artificial Intelligence adoption, and firm complexity on audit quality in the digital era. This research employs a quantitative approach using secondary data obtained from audited annual reports and financial statements of publicly listed companies. The sample was selected using purposive sampling, and the collected data were analyzed using multiple linear regression analysis to examine the relationships between the independent variables and audit quality. The results indicate that audit tenure and Artificial Intelligence adoption have a positive and significant effect on audit quality, suggesting that longer auditor–client relationships improve auditors’ understanding of client operations while AI enhances the efficiency and accuracy of audit procedures. Meanwhile, firm complexity does not have a significant effect on audit quality, indicating that auditors are generally capable of managing complex organizational structures through standardized audit practices and technological support. The study concludes that the transformation of the audit environment in the digital era has shifted the determinants of audit quality toward a combination of professional experience and technological capability, highlighting the strategic role of Artificial Intelligence in improving modern audit practices.

Gig Economy and the Future of Work: Opportunities and Challenges in the Modern Economy Kadua, Nada Cantika Putri
Nomico Vol. 3 No. 3 (2026): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/t18x1d06

The rapid expansion of digital platforms has transformed labor market structures and accelerated the rise of the gig economy as a prominent feature of the modern digital economy. Gig work offers flexible, task-based, and platform-mediated employment opportunities that differ substantially from traditional employment arrangements. This study aims to analyze the economic opportunities created by the gig economy, the challenges faced by gig workers, and their implications for the future of work. This study employed a qualitative descriptive method with a descriptive-analytical approach. Data were collected through semi-structured interviews with gig workers, field observations, and documentation of relevant academic and policy sources. The collected data were analyzed using qualitative content analysis, thematic analysis, and comparative interpretation to identify patterns related to flexibility, income opportunity, labor precarity, social protection, and platform governance. The findings show that the gig economy provides major advantages in terms of work flexibility, broader market access, and alternative income generation, making it attractive for youth, women, and workers with limited access to formal employment. However, these opportunities are accompanied by significant challenges, including unstable income, limited social protection, legal ambiguity, algorithmic control, and psychosocial pressure. The discussion indicates that gig work is not merely an innovative labor model but also a site of emerging labor vulnerability in the digital era. In conclusion, the gig economy reshapes the future of work by expanding labor flexibility while simultaneously intensifying the need for adaptive labor regulation and worker protection.

Talent Management in the Disruption Era: Managing Digital Competencies in Human Capital Kadua, Nada Cantika Putri
TechTalent & Business Review Vol. 2 No. 1 (2026): TTBR-April 2026
Publisher : Asosiasi Peneliti dan Inovasi Nusantara (APIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63985/ttbr.v2i1.108

The rapid advancement of digital transformation in the era of disruption has shifted the strategic role of human resources toward competency-based talent management. Organizations are required to integrate digital competencies into their human capital strategies to remain competitive and adaptive. This study aims to analyze and develop a competency-based digital talent management model that enhances organizational adaptability and competitiveness. The research employs a qualitative descriptive approach, utilizing data collected through semi-structured interviews, document analysis, and observations. The data are analyzed using thematic analysis, including data reduction, categorization, and interpretation to identify key patterns and relationships. The findings indicate that digital competencies such as information literacy, digital communication, and problem-solving significantly influence employee performance and organizational effectiveness. In addition, the implementation of data-driven talent management strategies, including digital recruitment, continuous upskilling and reskilling, and flexible work systems, enhances workforce adaptability and engagement. Organizational support factors, such as digital leadership, adaptive culture, and agile structures, further strengthen the success of digital talent management implementation. The study concludes that integrating digital competencies into a comprehensive talent management system is essential for building a future-ready workforce and sustaining organizational competitiveness in a dynamic digital environment

Managing Organizational Complexity: An Analysis of Decision Dynamics in Unstable Work Systems Kadua, Nada Cantika Putri
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/80a1qw75

This study examines the dynamics of decision-making in complex and unstable organizational systems, where traditional rational-linear approaches are increasingly inadequate in addressing uncertainty, rapid change, and multidimensional interactions. The research aims to develop an integrative decision-making model by incorporating perspectives from complexity theory, system dynamics, management psychology, and digital technologies. A qualitative approach was employed using a systematic literature review and conceptual synthesis of recent scholarly works (2021–2025). Data were collected through document analysis and analyzed using thematic content analysis and systems thinking to identify key dimensions influencing decision-making processes. The findings reveal that decision-making in complex systems is nonlinear, adaptive, and emergent, shaped by the interaction of structural, technological, and human factors. Key dimensions include complex adaptive systems, chaos and nonlinear dynamics, feedback mechanisms, psychological factors, conflict management, and the integration of AI and data-driven systems. The discussion highlights the importance of a hybrid approach that balances technological capabilities with human-centered leadership and organizational learning to enhance decision quality and resilience. In conclusion, this study proposes an integrative framework that provides both theoretical and practical contributions, enabling organizations to navigate uncertainty and improve decision-making effectiveness in unstable environments.

Gig Economy Management: Managing Flexible Workforce in Digital Ecosystems Kadua, Nada Cantika Putri
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xzed1j57

The rapid expansion of the gig economy has transformed labor dynamics by integrating flexible workers into digital platforms, yet this flexibility is often accompanied by algorithmic control, job insecurity, and limited social protection. This study aims to analyze how gig economy management and flexible workforce strategies can function as core elements within a sustainable digital ecosystem. The research adopts a qualitative approach using a systematic literature review and document analysis of recent peer-reviewed studies and policy reports. Data were analyzed through thematic and qualitative content analysis to identify key patterns related to algorithmic management, workforce flexibility, HRM strategies, and regulatory frameworks. The findings reveal that platform-based labor is characterized by strong algorithmic control over time, space, and performance, which limits worker autonomy while enhancing operational efficiency. Furthermore, the study highlights the need for adaptive and human-centered HRM practices, blended workforce models, and inclusive policy reforms to address labor vulnerabilities. The discussion emphasizes that sustainability in the gig economy depends on balancing technological innovation with worker protection and equity. In conclusion, the integration of ethical algorithmic systems, transparent HRM, and supportive regulations is essential to create a more inclusive and sustainable digital labor ecosystem

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